The tariff classification of two woman’s pullovers and a tote bag from China.

N249184 January 31, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6110.20.2079; 4202.92.1500 Mr. Andrew Reitano OHL Trade Services Barthco International Inc. dba OHL-International 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of two woman’s pullovers and a tote bag from China. Dear Mr. Reitano: In your letter dated January 3, 2014, you requested a classification ruling on behalf of Thoughts Embellished Inc. As requested, your samples are being returned to you. Style A252088 is a three piece item consisting of two 60% cotton and 40% polyester knit pullovers and a 100% cotton tote bag. The outer surface of each pullover measures more than nine stitches per two centimeters in the horizontal direction. One pullover features a round front neckline finished with knit capping, sewn-on sequins in the shape of an umbrella on the upper front panel, long hemmed sleeves, and a hemmed bottom with side vents. Additional themes of style A252088 depict an anchor, a flamingo, a lobster, and a palm tree. The second pullover features a round front neckline finished with knit capping, plastic grommets on the upper front panel, short hemmed sleeves, and a hemmed bottom with side vents. Both pullovers extend from the shoulders to below the waist. The tote bag of style A252088 is constructed of 100% cotton textile material. The bag is designed to provide storage, protection, portability, and organization to personal effects during travel. The bag features an open top and two carrying handles. It is unlined and measures approximately 16” (W) across the top opening x 10” (H) x 7.25” (D). The bag is of a durable construction and suitable for repetitive use. You have indicated that the pullovers and handbag will be packaged, imported and sold together. However, the pullovers and handbag are not considered a set for tariff purposes because they are not put together to meet a particular need or carry out a specific activity. Therefore, the pullovers and handbag are considered separate articles and are classified separately. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the pullovers of style A252088 will be 6110.20.2079, HTSUS, which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted (con.): Of cotton: other: other: women’s or girls’: other. The duty rate will be 16.5% ad valorem. The applicable subheading for the tote bag of style A252088 will be 4202.92.1500, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 6.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at 646-733-3102. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division